Dont Cry Over Spilled Milk, Inc., a manufacturer of mops, uses the weighted average method in its processing costing system. Dont Cry uses a traditional costing system in the allocation of its manufacturing overhead (MOH) to production; MOH costs are allocated to production on the basis of machine hours logged during the period. Total estimated MOH for the period was $300,000 and total estimated machine hours were 100,000. The following data concern the operations of the companys first processing department, Assembly, for June 2012.

Beginning Work in Process	800? mops, ?60% complete with respect to direct? materials, 10% complete with respect to conversion
Costs in Beginning Work in Process	$3,712 (of this? amount, $1,296 is for direct ?materials)
Units Started in June	16,000 mops
Direct Product Costs Added During June	direct materials? $47,076; direct labor ?$216,213
Ending Work in Process	300? mops, 60% completed with respect to direct? materials, 70% complete with respect to conversion

During June, 79,325 actual machine hours were logged during production.

1. The cost to assemble one mop in June was?

2. The cost of goods completed and transferred out of the Assembly department during June equals?

3. The conversion costs included in Work in Process-Assembly at the beginning of July would equal?

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